Catching Capital: The Ethics of Tax Competition

2016.03.19 : View this Review Online | View Recent NDPR Reviews Peter Dietsch, Catching Capital: The Ethics of Tax Competition, Oxford University Press, 2015, 264pp., $34.95 (hbk), ISBN
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2016.03.19 : View this Review Online | View Recent NDPR Reviews Peter Dietsch, Catching Capital: The Ethics of Tax Competition, Oxford University Press, 2015, 264pp., $34.95 (hbk), ISBN 9780190251512.   Reviewed by Mathias Risse, Harvard University, and Marco Meyer, University of Cambridge/University of Groningen  With this fine book on tax competition, Peter Dietsch makes a timely contribution to the global justice literature. He rightly observes that "The shift in the distributive justice literature from domestic justice to global justice that has taken place over the last twenty years has failed to pick up on the fact that the interactions between different tax systems have dynamics all their own" (p. 11). His book examines these interactions comprehensively, addressing three kinds of tax competition. The first is competition for portfolio capital. Wealthy individuals shift liquid capital (i.e., cash deposits, equity, security holdings) offshore to avoid paying. . .

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News source: Notre Dame Philosophical Reviews // News

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